Splish Co$.$ sells product P$-14$ at a price of $$48$ a unit. The per$-$unit cost data are direct materials

$$16,$ direct labour $$11,$ and overhead $$12(75\%$ variable$).$ Splish Co$.$ has sufficient capacity to

accept a special order for $38,700$ units, but at a discount of $25\%$ from the regular price. Selling

costs associated with this order would be $$4$ per unit. Determine whether Splish Co$.$ should

accept the special order. $($Enter loss with a negative sign preceding the number, e$.$g$.-15,000$ or

parenthesis, e$.$g$.(15,000).)$

Incremental income $($loss$)$ $

Splish Co$.$ the special order.